If I received a 1099-R for the first time in 2023, but it is for 2022 income and wasn’t taxed, do I need to amend anything from 2022?

If you have a 1099-R dated 2023, report it on your 2023 return. 

Does it say 2022 or 2023 up in the top right corner?  If it's for 2022 ask them why it's dated 2023.  Or did you get the 1099R in 2023 for 2022?  You probably need to amend 2022 to add it.  Why did you get it?  Did you do a rollover or conversion?